Policy paper

VAT: reverse charge for gas and electricity

This Tax Information and Impact Note explains a change to the VAT treatment of gas and electricity.

Documents

Details

This measure alters the VAT treatment of gas and electricity to make the customer liable to account for the VAT. It does not apply to domestic supplies or to businesses who are not registered or liable to be registered for VAT.

Updates to this page

Published 19 March 2014

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